Taxation of business activities on marketplaces
https://doi.org/10.34020/1993-4386-2024-4-56-60
Abstract
The article examines the problematic aspects of taxation of business activities on marketplaces, causing discussions among representatives of the business community. Activities on trading platforms are quite expensive (purchase of goods, commission fees, delivery services, packaging, payment of workers, etc.). The rules for recognizing income and expenses have their own characteristics that should be taken into account when forming the tax base. Using the example of a simplified system with the “income” object, the calculation of the single tax for 9 months of 2024 is given.
About the Authors
M. D. Bocharov
Charitable Foundation “Discovering Energy”
Russian Federation
Russian Federation
Maxim D. Bocharov – Chairman
Krasnodar
M. M. Fridrikh
Kuban State Agrarian University named after I. T. Trubilin
Russian Federation
Russian Federation
Marina M. Fridrikh – Doctor of Economics, Professor, Professor of the Department of Digital Economy
Krasnodar
References
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Review
For citations:
Bocharov M.D., Fridrikh M.M. Taxation of business activities on marketplaces. Siberian Financial School. 2024;(4):56-60. (In Russ.) https://doi.org/10.34020/1993-4386-2024-4-56-60
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